{"id":4869,"date":"2026-02-02T19:53:00","date_gmt":"2026-02-03T02:53:00","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4869"},"modified":"2026-02-02T19:53:00","modified_gmt":"2026-02-03T02:53:00","slug":"phi-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"Audit fees for financial statements in 2026"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Audit fees for financial statements in 2026 continue to be a strategic expense that businesses need to carefully budget for to ensure financial transparency. According to the updated roadmap of the Independent Auditing Law and the latest guiding documents, determining this cost depends not only on the size of the business but also on the level of technology application in the company&#039;s accounting system.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the context of stricter tax audits and the strong adoption of electronic invoices generated from cash registers, financial statement audit fees play a crucial legal role. Investing in quality audit services helps businesses comply strictly with regulations. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> and additional amendments are expected to apply to fiscal year 2026.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Phi_kiem_toan_bao_cao_tai_chinh_va_khung_phap_ly_hien_hanh\" >Financial statement auditing fees and the current legal framework.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Can_cu_xac_dinh_chi_phi_theo_quy_dinh_moi_nhat\" >The basis for determining costs is according to the latest regulations.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Cac_yeu_to_anh_huong_truc_tiep_den_phi_kiem_toan_bao_cao_tai_chinh_2026\" >Factors directly affecting financial statement audit fees in 2026<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\" >Entities required to have their financial statements audited<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\" >Foreign direct investment (FDI) enterprises<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Cong_ty_dai_chung_va_to_chuc_niem_yet\" >Public companies and listed organizations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Cac_doanh_nghiep_nha_nuoc_va_don_vi_su_dung_ngan_sach\" >State-owned enterprises and budget-using entities<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Phi_kiem_toan_bao_cao_tai_chinh_Bang_gia_tham_khao_nam_2026\" >Financial statement audit fees: Reference price list for 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Bieu_phi_cho_doanh_nghiep_vua_va_nho_SMEs\" >Fee schedule for small and medium-sized enterprises (SMEs)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Bieu_phi_cho_doanh_nghiep_FDI_va_quy_mo_lon\" >Fee schedule for FDI and large-scale enterprises<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Quy_trinh_thuc_hien_anh_huong_den_phi_kiem_toan_bao_cao_tai_chinh\" >The process involved affects the fee for auditing financial statements.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Giai_doan_khao_sat_he_thong_so\" >Digital system survey phase<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Thuc_hien_kiem_chung_tai_hien_truong\" >Conduct on-site verification.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Hoan_thien_va_phat_hanh_bao_cao_so\" >Complete and release the digital report.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Tai_sao_doanh_nghiep_khong_nen_chon_phi_kiem_toan_bao_cao_tai_chinh_qua_re\" >Why shouldn&#039;t businesses choose excessively cheap financial statement audit fees?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Rui_ro_tu_cong_nghe_va_bao_mat\" >Risks from technology and security<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Thieu_hut_tu_van_chuyen_sau_ve_thue_2026\" >Shortage of in-depth tax advice in 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Anh_huong_den_xep_hang_tin_nhiem\" >Impact on credit rating<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Cach_toi_uu_hoa_phi_kiem_toan_bao_cao_tai_chinh_cho_doanh_nghiep_2026\" >How to optimize financial statement audit fees for businesses in 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Chuyen_doi_so_toan_dien_he_thong_ke_toan\" >Complete digital transformation of the accounting system.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Len_ke_hoach_kiem_toan_tu_som\" >Plan your audit early.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Dao_tao_nhan_su_ke_toan_chuyen_nghiep\" >Training professional accounting personnel<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Cac_quy_dinh_xu_phat_lien_quan_den_kiem_toan_bao_cao_tai_chinh_nam_2026\" >Regulations on penalties related to the audit of financial statements in 2026.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#MAN_%E2%80%93_Master_Accountant_Network_Giai_phap_kiem_toan_uy_tin_2026\" >MAN \u2013 Master Accountant Network: A reputable auditing solution for 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Cac_dich_vu_khac\" >Other services<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Service contact information at MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Nhung_cau_hoi_thuong_gap_ve_phi_kiem_toan_bao_cao_tai_chinh_2026\" >Frequently Asked Questions about Financial Statement Audit Fees 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Phi_kiem_toan_2026_co_tang_so_voi_cac_nam_truoc_khong\" >Will audit fees in 2026 increase compared to previous years?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Co_duoc_cong_don_phi_kiem_toan_vao_chi_phi_hop_ly_khong\" >Can audit fees be included as deductible expenses?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/phi-kiem-toan-bao-cao-tai-chinh\/#Phi_kiem_toan_cho_bao_cao_hop_nhat_tinh_nhu_the_nao\" >How are audit fees for consolidated financial statements calculated?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Phi_kiem_toan_bao_cao_tai_chinh_va_khung_phap_ly_hien_hanh\"><\/span><b>Financial statement auditing fees and the current legal framework.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4871\" aria-describedby=\"caption-attachment-4871\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4871\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh.jpg\" alt=\"Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4871\" class=\"wp-caption-text\">Financial statement auditing fees and the current legal framework.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">By 2026, the mechanism for negotiating audit service prices will remain in place, but criteria related to risk management and digital transformation in auditing will begin to profoundly impact the fee structure.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_xac_dinh_chi_phi_theo_quy_dinh_moi_nhat\"><\/span><b>The basis for determining costs is according to the latest regulations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Audit service fees are agreed upon based on Article 42 of the Independent Auditing Act and international professional practices. In 2026, audit firms will prioritize determining fees based on the complexity of ERP systems and the increasing prevalence of cross-border transactions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Businesses need to understand that fees <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">audit of financial statements<\/span><\/a><span style=\"font-weight: 400;\"> This reflects professional responsibility and the value of governance recommendations. Choosing excessively low fees for the 2026 fiscal year could lead to the risk of regulatory authorities questioning the quality of reporting, especially for businesses under special supervision.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_yeu_to_anh_huong_truc_tiep_den_phi_kiem_toan_bao_cao_tai_chinh_2026\"><\/span><b>Factors directly affecting financial statement audit fees in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">With the development of the digital economy, the factors that make up service pricing have changed significantly:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of factors directly affecting financial statement audit fees in 2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Influencing factors<\/b><\/td>\n<td style=\"text-align: center;\"><b>Detailed description<\/b><\/td>\n<td style=\"text-align: center;\"><b>Impact on fees<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Revenue for the period 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cash flow size and revenue complexity<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">High revenue, increased fees.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">ERP\/Accounting System<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The level of digitization and availability of electronic data.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Standard system, optimal fees.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Related party transactions<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The number and nature of transactions with related parties<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Complex, high costs<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Business lines<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">E-commerce, high-tech manufacturing, construction<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">High-risk industry, rising fees.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Area of operation<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Number of branches and locations requiring physical inventory<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Large area, increased fees.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Based on the table above, the audit fees for financial statements in 2026 will show a significant divergence between businesses that have fully digitized their accounting systems and those that still maintain manual accounting systems.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\"><\/span><b>Entities required to have their financial statements audited<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Entering 2026, the list of entities required to undergo audits will continue to expand to align with the new Insurance Business Law and the Law on Credit Institutions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>Foreign direct investment (FDI) enterprises<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">FDI enterprises<\/span><\/a><span style=\"font-weight: 400;\"> They remain a key target for annual audits. In 2026, authorities will strengthen the reconciliation of audit reports with corporate income tax settlement records to control transfer pricing.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Budgeting for financial statement audit fees helps FDI enterprises demonstrate compliance to foreign investors. This is also a necessary condition for carrying out tax refund procedures or transferring profits abroad at the end of the 2026 accounting period.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_dai_chung_va_to_chuc_niem_yet\"><\/span><b>Public companies and listed organizations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">With stricter regulations on information disclosure in the stock market, audit fees for financial statements of listed companies are expected to increase slightly in 2026 due to the requirement for semi-annual review audits and accompanying sustainability reporting (ESG).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Banks and financial institutions also face higher fees due to the requirement for systemic risk assessment under Basel III standards. This transparency is key to maintaining credit ratings and customer trust in 2026.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_doanh_nghiep_nha_nuoc_va_don_vi_su_dung_ngan_sach\"><\/span><b>State-owned enterprises and budget-using entities<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For state-owned corporations, audit fees <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">financial reports<\/span><\/a><span style=\"font-weight: 400;\"> The year 2026 will be strictly managed according to the approved budget estimates, ensuring savings while still meeting the standards of the State Audit Office.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phi_kiem_toan_bao_cao_tai_chinh_Bang_gia_tham_khao_nam_2026\"><\/span><b>Financial statement audit fees: Reference price list for 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4873\" aria-describedby=\"caption-attachment-4873\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4873\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026.jpg\" alt=\"Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh_ B\u1ea3ng gi\u00e1 tham kh\u1ea3o n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4873\" class=\"wp-caption-text\">Financial statement audit fees - Reference price list for 2026<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Below is a table of projected fees for 2026 in the Vietnamese market. These fees have taken into account inflation and increasingly stringent requirements for document quality.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bieu_phi_cho_doanh_nghiep_vua_va_nho_SMEs\"><\/span><b>Fee schedule for small and medium-sized enterprises (SMEs)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">SMEs can choose flexible service packages to optimize financial statement audit fees while ensuring legal compliance.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>Summary of fee schedules for small and medium-sized enterprises<\/strong><\/caption>\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><b>Revenue in 2026<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>Total assets<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>Reference fee (VND)<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">Under 25 billion<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">Under 20 billion<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">18.000.000 &#8211; 28.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">25 billion - 60 billion<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">20 billion - 50 billion<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">28.000.000 &#8211; 50.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">60 billion - 120 billion<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">50 billion - 100 billion<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">50.000.000 &#8211; 85.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">120 billion - 300 billion<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">100 billion - 250 billion<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">85.000.000 &#8211; 150.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">The above fees apply to standard financial reports, including debt confirmation procedures and witnessing of the year-end inventory audit in 2026.<\/span><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for a Quote <\/span><\/a><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Bieu_phi_cho_doanh_nghiep_FDI_va_quy_mo_lon\"><\/span><b>Fee schedule for FDI and large-scale enterprises<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In 2026, FDI enterprises required to report according to International Financial Reporting Standards (IFRS) will have higher financial statement audit fees ranging from 30-60% compared to the standard fee schedule of VAS.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Businesses should note that choosing a qualified IFRS implementation firm will help save on report conversion costs for the parent company overseas, even though service fees in Vietnam may be slightly higher.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_anh_huong_den_phi_kiem_toan_bao_cao_tai_chinh\"><\/span><b>The process involved affects the fee for auditing financial statements.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4874\" aria-describedby=\"caption-attachment-4874\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4874\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4874\" class=\"wp-caption-text\">The process involved affects the fee for auditing financial statements.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">The shift to data-driven auditing in 2026 will make the process faster but requires businesses to be well-prepared with digital data.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_khao_sat_he_thong_so\"><\/span><b>Digital system survey phase<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditors will indirectly access the accounting system to assess data integrity. If the company&#039;s 2026 data is extracted in a standardized format, the financial statement audit fee may be discounted due to reduced manual data entry time.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Preparing complete electronic documentation by the beginning of 2026 is the best way to negotiate favorable financial statement audit fees. MAN is always ready to advise clients on how to organize their documents to optimize this process.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_chung_tai_hien_truong\"><\/span><b>Conduct on-site verification.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Despite technological advancements, physical inventory checks remain mandatory. By 2026, the use of drones or barcodes in inventory checks may be adopted by auditing firms to increase accuracy.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Costs incurred for remote locations or complex warehousing remain a component of the total financial statement audit fee. Businesses should proactively gather data and assets to support the audit team in their focused work.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_thien_va_phat_hanh_bao_cao_so\"><\/span><b>Complete and release the digital report.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The 2026 audit report is expected to be issued in digitally signed format for direct submission to the systems of the General Department of Taxation and the Securities Commission, significantly reducing waiting times compared to traditional paper versions.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_khong_nen_chon_phi_kiem_toan_bao_cao_tai_chinh_qua_re\"><\/span><b>Why shouldn&#039;t businesses choose excessively cheap financial statement audit fees?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the 2026 business environment, the risk of \u201cmaterial misstatement\u201d can cause businesses to lose valuable business opportunities. Cheap financial statement audit fees are often a sign of a lack of quality control processes.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tu_cong_nghe_va_bao_mat\"><\/span><b>Risks from technology and security<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A low-cost auditing firm may not invest in client data security infrastructure. In 2026, financial data breaches will be catastrophic. Therefore, a portion of the financial statement audit fee you pay is the cost of information security and confidentiality.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thieu_hut_tu_van_chuyen_sau_ve_thue_2026\"><\/span><b>Shortage of in-depth tax advice in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">New tax regulations implemented in 2026 require in-depth understanding. Low-cost service providers often focus only on signing reports while neglecting advisory functions, making businesses vulnerable to tax arrears during routine audits.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Anh_huong_den_xep_hang_tin_nhiem\"><\/span><b>Impact on credit rating<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In 2026, banks and financial institutions will scan and assess the credibility of the auditing firms that sign reports. If a firm is on the &quot;warning&quot; list, even if your report is clean, it will be viewed with suspicion, making it difficult to disburse funds.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_toi_uu_hoa_phi_kiem_toan_bao_cao_tai_chinh_cho_doanh_nghiep_2026\"><\/span><b>How to optimize financial statement audit fees for businesses in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4870\" aria-describedby=\"caption-attachment-4870\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4870\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026.jpg\" alt=\"C\u00e1ch t\u1ed1i \u01b0u h\u00f3a ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4870\" class=\"wp-caption-text\">How to optimize financial statement audit fees for businesses in 2026<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To achieve the most reasonable fees in 2026, businesses need to shift their mindset from &quot;hiring services&quot; to &quot;strategic partnership&quot; with auditing firms.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_doi_so_toan_dien_he_thong_ke_toan\"><\/span><b>Complete digital transformation of the accounting system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When accounting data is transparent and easily accessible, auditors will spend less time on detailed testing procedures. This is the most sustainable way to reduce financial statement audit fees in the digital age of 2026.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Len_ke_hoach_kiem_toan_tu_som\"><\/span><b>Plan your audit early.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Don&#039;t wait until Q1 2027 to find an auditor for 2026. Signing the contract early allows businesses to receive a fixed fee for financial statement audits, avoiding peak periods when market demand surges.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dao_tao_nhan_su_ke_toan_chuyen_nghiep\"><\/span><b>Training professional accounting personnel<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Experienced accounting staff will help quickly address auditors&#039; questions. The professionalism of the in-house team directly reduces the auditor&#039;s working hours, thereby lowering the actual cost of auditing financial statements.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_quy_dinh_xu_phat_lien_quan_den_kiem_toan_bao_cao_tai_chinh_nam_2026\"><\/span><b>Regulations on penalties related to the audit of financial statements in 2026.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Penalties in the accounting and auditing field are becoming increasingly stringent. Businesses need to stay updated on the latest penalty levels to understand that investing in financial statement audit fees is entirely worthwhile.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It is projected that by 2026, the fine for failing to conduct mandatory audits could increase to VND 50,000,000 \u2013 VND 100,000,000. Furthermore, businesses may face the risk of temporary suspension of operations if they repeatedly violate financial transparency requirements.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Paying the appropriate audit fees for financial statements is a way to insure your company&#039;s reputation and finances against unnecessary legal risks in 2026.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_Giai_phap_kiem_toan_uy_tin_2026\"><\/span><b>MAN \u2013 Master Accountant Network: A reputable auditing solution for 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN is proud to be a pioneer in applying technology to its auditing process, offering clients the most optimal financial statement audit fees in 2026. We don&#039;t just confirm numbers; we advise on a safe financial roadmap.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With a wide network of experts, MAN is committed to providing 2026 audit services with international standards but at fees suitable for the Vietnamese market. We partner with businesses in tax explanations, risk management consulting, and the improvement of digital accounting systems.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Contact MAN \u2013 Master Accountant Network today to receive a special quote for financial statement audit fees for 2026 and comprehensive financial solutions.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The fee for auditing financial statements in 2026 is not simply an expense, but an affirmation of a company&#039;s prestige and transparency in the eyes of partners and regulatory agencies. Choosing a suitable fee level coupled with a reputable auditing firm will help businesses confidently pass tax audits and be ready for large-scale fundraising plans. A thoroughly audited financial statement for 2026 is an invaluable asset, protecting the sustainable development of the business.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">At MAN \u2013 Master Accountant Network, we are committed to providing the fairest and most transparent financial statement audit fees for the 2026 fiscal year. We always put our clients&#039; interests first by combining extensive professional experience with the most advanced audit technology. Don&#039;t let financial risks hinder your progress in 2026. Connect with us today to begin the professional audit process and receive the most practical advice.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>Other services<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">Financial statement audit services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">Internal audit services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">Internal Control System Assessment Service<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">Auditing services on request<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">Professional tax audit services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">Construction auditing services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">Completed project settlement audit service<\/span><\/a><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_cau_hoi_thuong_gap_ve_phi_kiem_toan_bao_cao_tai_chinh_2026\"><\/span><b>Frequently Asked Questions about Financial Statement Audit Fees 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Phi_kiem_toan_2026_co_tang_so_voi_cac_nam_truoc_khong\"><\/span>Will audit fees in 2026 increase compared to previous years?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tA slight increase of around 5-10% is projected due to rising costs for high-quality personnel and investment in auditing technology. However, businesses that are well-digitalized will enjoy more stable fees.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_duoc_cong_don_phi_kiem_toan_vao_chi_phi_hop_ly_khong\"><\/span>Can audit fees be included as deductible expenses?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAbsolutely. Audit fees for financial statements are reasonable business management expenses and are deductible when calculating corporate income tax according to current tax laws.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Phi_kiem_toan_cho_bao_cao_hop_nhat_tinh_nhu_the_nao\"><\/span>How are audit fees for consolidated financial statements calculated?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tFor corporations, the audit fee for consolidated financial statements will be calculated based on the number of subsidiaries and the complexity of intercompany exclusion entries in 2026.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ph\u00ed ki\u1ec3m to\u00e1n 2026 c\u00f3 t\u0103ng so v\u1edbi c\u00e1c n\u0103m tr\u01b0\u1edbc kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"D\u1ef1 b\u00e1o c\u00f3 s\u1ef1 t\u0103ng nh\u1eb9 kho\u1ea3ng 5-10% do chi ph\u00ed nh\u00e2n s\u1ef1 ch\u1ea5t l\u01b0\u1ee3ng cao v\u00e0 \u0111\u1ea7u t\u01b0 c\u00f4ng ngh\u1ec7 ki\u1ec3m to\u00e1n t\u0103ng l\u00ean. Tuy nhi\u00ean, doanh nghi\u1ec7p s\u1ed1 h\u00f3a t\u1ed1t s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c ph\u00ed \u1ed5n \u0111\u1ecbnh h\u01a1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 \u0111\u01b0\u1ee3c c\u1ed9ng d\u1ed3n ph\u00ed ki\u1ec3m to\u00e1n v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ch\u1eafc ch\u1eafn c\u00f3. Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p h\u1ee3p l\u00fd, \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf hi\u1ec7n h\u00e0nh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ph\u00ed ki\u1ec3m to\u00e1n cho b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n, ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng c\u00f4ng ty con v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c b\u00fat to\u00e1n lo\u1ea1i tr\u1eeb n\u1ed9i b\u1ed9 trong n\u0103m 2026.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026 ti\u1ebfp t\u1ee5c l\u00e0 kho\u1ea3n chi ph\u00ed chi\u1ebfn l\u01b0\u1ee3c m\u00e0 doanh nghi\u1ec7p c\u1ea7n d\u1ef1 to\u00e1n k\u1ef9 l\u01b0\u1ee1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh. Theo l\u1ed9 tr\u00ecnh c\u1eadp nh\u1eadt c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t, vi\u1ec7c x\u00e1c \u0111\u1ecbnh [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4872,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4869","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4869","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=4869"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4869\/revisions"}],"predecessor-version":[{"id":4875,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4869\/revisions\/4875"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4872"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4869"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4869"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}